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ARTICLE · 15 OCTOBER 2024

Introduction Of Irish Corporate Governance Code

Arthur Cox
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Euronext Dublin has published the first Irish Corporate Governance Code (the Code) which sets out a series of principles aimed at guiding companies in their governance practices and more detailed provisions...

IrelandCorporate/Commercial Law
Suzanne Kearney
Suzanne Kearney
Aisling Carey
Aisling Carey
Golda Hession
Golda Hession
Ciaran Flynn
Ciaran Flynn
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Euronext Dublin has published the first Irish Corporate Governance Code (the Code) which sets out a series of principles aimed at guiding companies in their governance practices and more detailed provisions that support the application of the principles.

Who does the Code apply to?

The Code will apply to Irish incorporated companies with an equity listing on Euronext Dublin for financial years commencing on or after 1 January 2025. Where a company is dual-listed in both Ireland and the UK, it has the option to either follow the new Code or the UK Corporate Governance Code (the UK Code).

"Comply or Explain"

The Code adopts a "comply or explain" approach. The company must state clearly and concisely in its annual report how the principles of the Code have been applied and whether the company has complied with all relevant provisions. Where a company has not complied with the Code's provisions, it must report on the nature, extent and reasons for

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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